Budgetary Excel

							                             Office of Federal Programs
                               Budgetary Documents
                                    FY2011 CFPA
                                 General Guidelines

INTRODUCTION
The Budgetary Documents are an integral part of the FY2011 Consolidated
Federal Programs Application (CFPA) process and must be completed properly
in order to receive funds for Title I, Part A and Title II, Part A. The budgetary
documents are designed to help local education agencies (LEAs) provide the
level of transparency that is required to demonstrate effective and efficient
utilization of federal dollars.

The Budgetary Documents are Excel files that contain preset formulas. To
safeguard the standardization and accuracy of the reporting, the Office of Federal
Programs discourages any attempt(s) to manipulate the form and content of these
documents. As each page is printed, the date/time completed will be displayed
on the page.

All Budgetary Documents should be prepared and submitted using the guidelines
below.

Note: Communication between Federal Program Directors and Business
Managers is highly recommended in completing the Budgetary Documents.


Cover Sheet (Sheet 1)
The Cover Sheet is used to provide general information about the LEA, allocation
amounts for each program, and MDE approval once the application has been
reviewed and approved. All information entered on this form should be accurate
and complete.

Section A- Once the District Name is entered in cell E5, it will automatically
populate to all other budgetary documents. Enter all other components: the
District Code, Name of District Contact, Phone, Fax, Email, Address of District
Contact and Name of Superintendent, as requested in Section A.

Section B- Enter the 2010-2011 allocation amounts provided for Title I, Part A and
Title II, Part A. When the Title I allocation is entered on the Cover Sheet, it will
automatically populate on the Reservation of Funds Worksheet. The allocation
amount on the Reservation of Funds Worksheet may be changed due to the LEA
exercising transferability authority allowed from other federal program funds into
Title I; therefore, the allocation amount on the Demographic page will
automatically populate from the Reservation of Funds Worksheet instead of the
Cover Sheet. Amounts “carried forward” (as of June 30, 2010) into the
current fiscal year in which the application is being completed must be
reported with the submission of final applications.


Office of Federal Programs            Page 1 of 9                   Revised April 2010
Reservation of Funds Worksheet (Set-Asides) (Sheet 2)
Before distributing allocations to schools, the district is required to reserve funds
“off the top” from their Title I, Part A allocation for numerous purposes. The
Reservation of Funds Worksheet is a two-page document that is used to reflect
these required “off the top” amounts.

It is important to note that once all reservations are entered on the Reservation of
Funds Worksheet, the amounts will automatically transfer to the Demographic
page.

In the top right section of the form, the LEA should indicate if it is completing an
original or amended application by checking the appropriate box.

Adjacent to the LEA name on the Reservation of funds worksheet, the LEA must
indicate (1) If the LEA has any schools in improvement and (2) if the LEA is in
improvement, by checking the appropriate box.

Column Descriptions:
     LEA Obligation: This column is automatically populated to aid in
     determining mandatory percentages of the allocation amount populated (or
     entered) in cell A7 and should only be used as a guide.

        Public (LEA) Amount Reserved: The amount reserved for the public
        school(s) in the district should be entered in this column (if no amounts will
        be contributed to private schools, this amount represents the total
        reservation). For those districts providing an equitable share to private
        schools, it is advised that, once the reservation amount has been
        determined, the Equitable Services Worksheet(s) be completed first to
        determine the equitable share of that reservation before entering the public
        amount in this column. The Public (LEA) Amount Reserved will represent
        the total reservation less the amount contributed to the private school(s).

        Non-Public Equitable Share: This column should represent the equitable
        share amount contributed to all private schools. The Public (LEA) amount
        and the Non-Public Equitable Share combined represent total reservation
        amount from the current year allocation.

        Amount Carried Forward As of June 30, 2010: This amount represents
        reservations carried forward from the previous fiscal year. Carry forward
        is only requested with the submission of Final Applications.

        Total Reservation Budgeted: This column is automatically populated and
        represents total current year reservations. Totals here will automatically
        transfer to the Demographic page (with exceptions noted above).

If less than the applicable mandatory percentages are reserved, an explanation
must be provided in items A(1)- 20%: Choice-Related Transportation and SES,

Office of Federal Programs            Page 2 of 9                     Revised April 2010
A(2)- 5%: Teacher and Paraprofessional Qualifications, and A(3)- 10%: Identified
LEAs in Improvement.

For districts contributing to Neglected Institutions in item A(5), when preparing the
preliminary application, the amount reserved should be no less than the prior
year’s reservation. For Final Applications, the amounts to be reserved by each
LEA will be provided by the Office of Federal Programs.

An amount must be reserved for Homeless A(6) to serve students at non-Title I
schools. The minimum reservation is $100. If all schools within the district are
Title I schools, then the homeless reservation does not apply.

Amounts reserved should be clearly reflected and assigned to the proper function
and object codes in the School Budget Summary pages, as prescribed in the
Financial Accounting Manual for Mississippi Public School Districts.


Demographic Page (Sheet 3)
The Demographic page is used to reflect all areas in which the current Title I, Part
A allocation will be spent. The top portion of the form provides details of all public
schools in the LEA, all private schools in which the district will provide Title I, Part
A services, and the amounts allocated to each school. The bottom portion of the
form provides details of all reservations that will be taken “off the top”.

All reservation amounts entered on the Reservation of Funds Worksheet will
automatically transfer to the Demographic page. For Neglected and Homeless
Reservations (Rows 78-84) additional space is allowed to list individual
institutions if applicable.

The steps below generally detail the Demographic page completion process:

    Step 1. The Title I, Part A allocation for the LEA in cell P96 will automatically
            populate from the amount entered in cell A7 on the Reservation of
            Funds Worksheet.

    Step 2. Cells P78 through P93 are preset and will automatically populate
            the amounts from the Reservation of Funds Worksheet.

    Step 3. Begin entering data on all schools within the LEA in column B. Do
            not omit any schools, even if they will not be served with Title I,
            Part A funds. Schools should be listed in rank order according to
            poverty, with the school having the highest poverty ranking being
            listed first.

    Step 4. Enter the school demographics by listing the school code in column
            C, grade span in column D, total enrollment in column E, number of
            children receiving free lunch in column F, and the number of
            children receiving reduced lunch in column G.

Office of Federal Programs            Page 3 of 9                      Revised April 2010
    Step 5. Enter the grade span served by Title I, Part A in column J, the
            number of eligible children in the school in column K, and the
            number of children actually being served in column L.

    Step 6. In Column M, the drop down box requests data on school(s) in
            school improvement. If the corresponding school(s) has been
            identified for school improvement, column M should be checked
            “Yes.” If not “No.”

    Step 7. In Column N, the drop down box identifies the funding status of the
            school.

                Applicable to Public Schools:
                  a. If the school is served as “Schoolwide” enter “S” from the
                      drop down box.
                  b. If the school is served as “Targeted Assistance” enter “T”
                      from the drop down Box.
                  c. If the school is Not Served enter “N” from the drop down box.
                      The school allocation will become zero and be redistributed
                      equally to the served schools.

                Applicable to Private/Non-Public Schools:
                  d. Enter “P” if LEA serves the private school in its enrollment
                      area and no other LEAs contribute to that private school.
                  e. Enter “C” if the LEA contributes to a cooperative, but is NOT
                      the fiscal agent. A cooperative exists if two or more districts
                      contribute to a private school.
                   f. Enter “F” if the district is the fiscal agent of a cooperative.
                      The fiscal agent of the cooperative is considered the “LEA of
                      residence”, which means that the private school is physically
                      located in the LEAs enrollment area.

    Step 8. If the LEA, at its discretion, decides to amend pre-determined per
            pupil amounts, cell O96 (Calculated Amount) may be used as a
            guide to ensure that the Title I, Part A allocation in cell P96 has not
            been exceeded. Please refer to the Title I, Part A non-regulatory
            guidance for ranking and serving schools before making any
            adjustments.

    All school allocations should be clearly reflected and assigned to the proper
    function and object codes in the School Budget Summary pages, as
    prescribed in the Financial Accounting Manual for Mississippi Public School
    Districts.




Office of Federal Programs            Page 4 of 9                    Revised April 2010
Title I, Part A Equitable Services Worksheet (Sheet 4)
LEAs are required to reserve equitable portions of their Title I, Part A allocation for
districtwide instructional programs, parental involvement, and professional
development for private school students. The Equitable Services Worksheet
provides formulas to aid in calculating the equitable share each private school
should receive. An Equitable Services Worksheet should be completed for each
private school. Five worksheets are provided. ***When printing, be sure to
select the number of pages to print, otherwise all 5 pages will print. ***

The equitable share for private school students is based on the number of low-
income private school students who reside in a public school attendance area and
represents the proportion of low-income private school students to total low-
income students.

Low income data used to calculate the equitable share allocated to private
schools should be retrieved from column H on the Demographic page.

        Worksheet Components:
        District- The district name is automatically populated from the Cover
        Sheet.

        Private School- Enter the name of the private school for which equitable
        share amounts is being calculated.

        # of Private School Children from low-income families- The amount
        entered here should represent the total from column H on the
        Demographic page for the private school in which the district is computing
        the equitable share.

        Total # of Children from low-income families- The amount entered here
        should be the total of all low income students (cell H77 from the
        Demographic page). The total should be reduced by the low income totals
        of any LEA attendance areas that are not receiving Title I, Part A funds.

        Proportion of Reservation- This amount will be automatically populated.

        Reservation- Each reservation on the Equitable Services Worksheet
        (district wide instructional programs, parental involvement and professional
        development) should be equal to the total amount the district plans to
        reserve for each activity, including the share the private school will receive.

        Equitable Services- This amount will be automatically calculated. Once
        the amount for each reservation has been determined for all private
        schools participating, the combined total for each reservation should be
        entered in the Non-public Equitable Share column of the Reservation of
        Funds Worksheet.


Office of Federal Programs             Page 5 of 9                     Revised April 2010
        Total Equitable Share Contributed to this Private School – This amount
        is automatically populated and represents the total amount each private
        school will receive from all reservations.


Title II, Part A Equitable Services Worksheet (Sheet 5)
The requirement for the equitable participation of private school teachers and
other educational personnel applies only to the LEA’s Title II, Part A funds to the
extent that the LEA uses these funds for professional development of its
teachers and other staff. The Title II, Part A Equitable Services Worksheet
provides formulas to aid in calculating the equitable share that private school
teachers, principals, and other educational personnel are eligible to receive.

For the purpose of determining the amount of Title II funds that must be made
available for professional development for private school teachers, the law
requires that the amount “shall not be less” than the aggregate share of the
LEA’s allocation amounts used for professional development for the FY2002
(Eisenhower Professional Development Program and the federal Class Size
Reduction program).

For example:
      If an LEA spent a total of $25,000 in FY2002 for professional development
      for both private and public school teachers under the former Eisenhower
      Professional Development program and the professional development
      under the Class-Size Reduction program, then, when determining the
      minimum amount it must spend in FY2011, the LEA should take the total
      amount allocated for professional development in FY2002.

The amount used for professional development in FY2002 is considered the
“hold harmless” amount. Allocation amounts for these programs for FY2002 are
available on the Office of Federal Programs webpage. Section C of the
worksheet is designed to aid in computing the hold harmless amount.

For FY2002, all funds awarded under the Eisenhower program were considered
to be used for professional development activities. The amount the LEA would
have utilized for professional development activities from the Class Size
Reduction program could not have exceeded 25% of the award.

Enrollment data used to calculate the equitable share allocated to private schools
should be retrieved from column E on the Demographic page.

Worksheet Components:
NOTE: The Title II, Part A Equitable Services Worksheet is comprised of three
(3) columns: District Data, Per Pupil Calculations, and Equitable Share. Data
should only be entered in column I, District Data. Once this is done, Per Pupil
Calculations will automatically populate in column II and the Equitable Share
amount that the private school is entitled to receive will automatically populate in
column III; therefore, columns II and III are locked for editing.

Office of Federal Programs           Page 6 of 9                    Revised April 2010
District Name: The district name is automatically populated from the Cover
Sheet.

Private School Name: Enter the name of the Private School in which equitable
services are being contributed. A worksheet must be completed for each private
school.

Section A – Number of Students
      A(1) Total Public School Student Enrollment- Enter the total student
            enrollment for the LEA.
      A(2) Total Private School Enrollment (All Participating Schools)- enter the
            total enrollment for all participating private schools.
      A(3) Total Public and Private School Enrollment- this amount is
            automatically populated as the sum of A(1) and A(2) above.
      A(4) Enrollment for THIS Private School- Enter the enrollment for the
            private school in which you are calculating equitable services.

Section B – Title II Part A Allocation Used for Professional Development
      B(1) Current Year Allocation – Enter current year’s Title II Allocation
      B(2) Administration + CSR + Recruitment Activities + Transfers – This
            total represents all activities excluding professional development.
      B(3) Title II, Part A allocation amount district is using for Professional
            Development activities- This amount is automatically populated.
            [(B1)-B(2)]
      B(4) Total number of students- This amount is automatically populated.
            See A(3) above.
      B(5) Per Pupil Rate- This amount is automatically populated (the
            allocation amount used for professional development divided by the
            total number of students).
      B(6) Equitable Share of Professional Development based on Current
            Year Allocation- This amount is automatically populated.

Section C - 2001-2002 Hold Harmless Amt. for Professional Development
      C(1) 2001-2002 Eisenhower Professional Development +
            2001-2002 Professional Development from Class Size Reduction
            (CSR) Funds - Enter the portion reserved for Professional
            Development from the FY2002 Eisenhower and CSR funds.
      C(2) Total Number of Students – This amount is automatically populated.
            See A(3) above.
      C(3) Per Pupil Rate - This amount is automatically populated (the
            allocation amount used for professional development divided by the
            total number of students).
      C(4) Equitable Share of Professional Development Based on Hold
            Harmless Amount – This amount is automatically populated.




Office of Federal Programs         Page 7 of 9                    Revised April 2010
Title II, Part A Equitable Services Amount the LEA MUST reserve for
Professional Development at THIS Private School – In this section, the
worksheet is designed to populate either item B(6) or C(4), whichever is greater.
This is the equitable share that should be provided to the private school.


***When printing, be sure to select the number of pages to print, otherwise
all 5 pages will print.***


District/School Summary Pages
There are two components of financial data that are required to be completed
when providing expenditure details of the district: (1) District Budget Summary
and (2) School Budget Summary. The District Budget summarizes all individual
School Budgets of the perspective funds being reported: Title I, Part A and Title II,
Part A.

These pages are interconnected in that expenditure amounts entered on the
individual school budget summaries will automatically populate the totals to the
District Budget Summary. Note: The District Budget Summary provided for each
fund is an un-editable worksheet that displays the combined totals of all School
Budget Summary pages.

***When printing, be sure to select the number of pages to print, otherwise
all 5 pages will print. ***


Transferability authority, if applicable, e.g. Title II to Title I, will result in the
Title I budgeted expenditures on the Reservation of Funds Worksheet,
Demographic page, District Budget Summary and School Budget
Summaries exceeding the original Title I allocation amount on the Cover
Sheet when combined with the current year’s allocation. When this is the
case, LEAs should not attempt to change the FY11 original allocation on the
Cover Sheet to match the actual budgeted expenditures. The fact that the
budgeted expenditures exceed the current year’s allocation and a
transferability form is provided will indicate that the fund received a
transfer.

Note: LEAs reporting an administrative Cost Pool budget should not reflect Cost
Pool expenditure totals on each School Budget Summary, but rather as “Other
Transfers Out” (7120) of the transferring fund. A Cost Pool District Budget
Summary worksheet is provided to capture Cost Pool expenditures.

The following illustration is given to highlight the relationship between the totals
reported in the FY11 CFPA Budgetary Documents (District Budgets & School
Budgets) and the Cover Sheet totals.


Office of Federal Programs            Page 8 of 9                     Revised April 2010
Example: School District XYZ is in the process of completing its Budgetary
Documents for Title I. The FY11 Cover Sheet allocation amount is $641,000.00.
District XYZ is comprised of five (5) school sites: Site A, Site B, Site C, Site D,
and Site E. Therefore, a separate School Budget Summary will be completed for
each perspective site.

After the projected expenditures for each site have been entered into the excel
documents, each site will have a grand total of projected expenditures for its Title
I, Part A funds. In this example, the Title I, Part A allocation was distributed as
follows: Site A=$155,000.00, Site B=$225,000.00, Site C=$139,000.00, Site
D=$79,000.00, and Site E=$43,000.00.
The Central Office is considered a separate site. Therefore, a separate School
Budget Summary should be completed for budgeted expenditures pertaining to
the Central Office.

The totals of the Title I, Part A Funds reported in the District Budget Summary
should be the combined totals of the individual funds reported in the School
Budget Summary, as illustrated in the following hierarchy:

                    Cover Sheet
                     2010-2011        District Budget
                     Allocation         Summary
                       Title I
                    $641,000.00        $641,000.00




 School Budget        School Budget   School Budget     School Budget    School Budget
   Summary              Summary         Summary           Summary          Summary
    Site A                Site B         Site C             Site D           Site E
  $155,000.00          $225,000.00     $139,000.00        $79,000.00       $43,000.00

When carry forward balances are included in the submission of the final
                                                                    $43,000.00
applications, the total budgeted expenditures of the District Budget Summaries
and the School Budget Summaries should still be in agreement with the Cover
Sheet.

The reconciliation of totals between all Budgetary Documents is critical. Please
review all documents for accuracy prior to submission. When downloading the
Budgetary Documents, Different Excel versions may result in some data
transmission problems. Please consult with your Technical Support staff to
resolve issues related to downloading. The Office of Federal Programs is
available to assist with any questions and problems districts may experience in
completing the Budgetary Documents.



Office of Federal Programs              Page 9 of 9                     Revised April 2010